Toll access exemption clarified: GST treatment of additional non-Fastag tolls and overloading charges addressed. Service by way of access to a road or bridge on payment of toll charges is treated as an exempt supply under GST, and administrative clarifications address the GST treatment of additional tolls charged to vehicles without Fastag and the applicability of GST to overloading charges collected at toll plazas, as set out in the cited revenue circulars.